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891.
《International Business Review》2022,31(6):102010
This research investigates internal and external drivers that push multinational companies to establish anticorruption policies. The authors build on institutional theory, in particular on the concept of legitimacy, to examine how corporate headquarters design anticorruption policies. They conducted case studies based on semi-structured interviews with managers of Italian multinationals. The findings show how internal and external drivers interplay to affect anticorruption policies at the headquarters level. They suggest that multinational companies align their anticorruption policies to achieve global legitimacy. The study shows how internal and external pressures influence the process of gaining legitimacy. 相似文献
892.
《International Business Review》2023,32(4):102136
We show that rising geopolitical risk and geopolitical uncertainty (GPR) deter foreign direct investment (FDI). We further explore the role of governance, information, and technology in shaping the responses of FDI to GPR and document three main findings. First, effective governance in the destination market safeguards FDI against GPR. Second, multinational corporations with better information gained from closer geographic, cultural, and commercial ties choose to delay FDI in response to rising GPR instead of managing it. Third, FDI in more R&D-intensive industries is more resilient to GPR because intangible technology can more easily be transferred across borders. 相似文献
893.
《Journal of World Business》2022,57(3):101312
Within emerging markets, institutional conditions vary significantly at both the country and subnational levels. Although the extant literature recognises the types of risk faced by multinational enterprises (MNEs) in emerging markets, it has hitherto paid scarce attention to explaining how MNEs manage such risk at the subnational level. Reporting on four case studies from Indonesia, we outline how MNEs ensure their success by maintaining active relationships with a variety of non-market actors—including opinion leaders, government officials, and communities at the subnational level. In our study, we developed a conceptual framework, showcasing how MNEs can manage socio-political risk within heterogeneous institutional settings. 相似文献
894.
《International Business Review》2023,32(5):102161
This conceptual paper argues that the role and development of regional headquarters (RHQ) is dependent on and determined by intense power relations and political interactions with interdependent actors in the multinational enterprise (MNE). We demonstrate how studies to date on the RHQ have focused on exploring its bridging function as either administrative or entrepreneurial in managing trade-offs between global and local contexts. Equally, we suggest that research on MNE power and politics has concentrated on understanding the power dynamics that exist in the corporate headquarters (CHQ)-subsidiary relationship. By combining and enriching these disparate works of literature, we conceptualise how the RHQ role shapes, and in turn is shaped by, political struggles, diverging interests, and conflictual tensions at critical interfaces across the MNE. A novel contribution from our paper is the development of a typology that conceptualises how RHQ role variations are defined by the RHQ’s loaned power over subsidiaries as well as its owned power over CHQ. 相似文献
895.
《Journal of Contemporary Accounting and Economics》2023,19(2):100352
This study examines the effects of expected losses on the income-shifting strategies of multinational corporations (MNCs). Using a set of worldwide MNC affiliates, this study first finds empirical evidence for ex ante adjustments of income-shifting strategies according to reverse incentives for potential losses. The results also support the existence of limited flexibility introduced by Hopland et al. (2018, 2021). Second, the estimates of income shifting measured using expected tax rate differences reveal that the traditional methodology of using statutory tax rate differences is subject to an estimation bias. This estimation bias varies depending on the loss expectation status and tax-rate levels of the affiliates. 相似文献
896.
This paper studies the degree to which multinational enterprises (MNEs) use information technology for managing international transfer pricing (ITP). Based on 21 interviews conducted with in-house accounting and tax professionals in MNEs, we observed limited use of information technology for ITP management. However, some degree of ITP automation was observed in workflow management to produce transfer pricing documentation. The limited degree of automation observed was driven by both system- and individual-level barriers. Overall, we found that management accountants and information technology experts dominate the enterprise resource planning system design agenda, and the tax departments’ ITP tax compliance objective plays a relatively limited role. This reduces the ability for ITP automation partly because the data segmentation that is prioritized for management reporting does not support the tax departments’ needs for legal-entity data segmentation to document tax compliance. 相似文献
897.
《Journal of Accounting and Public Policy》2022,41(5):106994
This study examines whether the tax incentives of home-country shareholders influence the organizational form changes of foreign operations. While a corporation and a limited company (LC) in South Korea are treated the same for Korean tax purposes, an LC can be treated as a pass-through entity for U.S. tax purposes. This tax treatment of LCs can create incentives for U.S. owners to convert their Korean corporations to LCs. We find that private corporations owned by U.S. shareholders are more likely to convert to LCs than those owned by non-U.S. shareholders. We also find that the tax costs and benefits of conversion affect the likelihood of LC conversion for U.S.-owned firms. Overall, our results suggest that multinational corporations use organizational form changes as a tool for international tax strategies. 相似文献
898.
《International Business Review》2023,32(5):102159
The purpose of this study is to identify the key stakeholder groups pressuring multinational enterprises (MNEs) in emerging markets (EMs), also if the pressure is global or local, to develop corporate social responsibility (CSR) strategies. Drawing on stakeholder salience and institutional theories, all the stakeholder groups acknowledged and analysed in the literature were identified and examined to understand if they were perceived by MNEs in China as effective in pressuring them to engage in CSR strategies and activities. Results demonstrate that only stakeholder groups with power – government power or voting power – are perceived as having enough pressure to make MNEs’ Chinese subsidiaries engage in CSR, which is contrary to current theories. Our results allow us to theorise on an extension of the concept of utilitarian power and political power when analysing stakeholder salience in EMs. This research has important implications for managers as balancing and working with limited resources and correctly identifying and prioritising key stakeholders are vital to successfully improving performance. 相似文献
899.
This study examines the interplay between tax and internal reporting incentives among affiliates of multinational corporations (MNCs). MNCs face limited information flows that may prevent affiliates' performance metrics to be responsive immediately to changes in the firm's tax planning. Using granular data of affiliates belonging to MNCs from 21 European countries, our study provides new empirical evidence of affiliate internal reporting responses induced by changing tax plans. When high-tax-rate countries tighten income shifting rules, we first document that income shifting is reduced and low-tax-rate affiliates have less income. Second, we predict and document that managers of these low-tax-rate affiliates offset this decrease in profits by managing upwards a key performance metric: affiliate earnings. Our results are consistent with firms not quickly adjusting the affiliate managers' incentives in the face of changing tax planning strategies, and affiliates managing reported earnings to offset the effect of changes in the tax planning of the firm. Cross-sectional analyses provide further evidence consistent with the theory underlying the main tests. The results support the policy of tightening income shifting rules when the objective is to reduce income shifting, and firms' central management would benefit from considering the implications of changing tax plans on the assessment of local managers. 相似文献
900.
《Telecommunications Policy》2022,46(5):102344
This paper evaluates the efficiency frontier of 34 mobile operators from OECD countries and compares the performance of multinational companies and domestic companies between 2014 and 2018. Unlike most previous studies, the present paper relies on non-financial data for both input and output variables. It uses slack-based Data Envelopment Analysis (SBM DEA) to obtain the efficiency scores. The efficiency scores were compared for the statistically significant differences using Mann-Whitney U test. Our findings showed domestic companies to be more efficient than multinational ones regardless of their scale. The suggested explanation is that domestic enterprises are better at managing their resources and more familiar with their local market. The results also indicate that the primary source of inefficiency was inadequate utilisation of the available spectrum range. These empirical findings provide extra insight to the managers in the industry on possible steps to reduce the efficiency from the perspective of non-financial data. 相似文献